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How to Apply

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© 2024 Sikani Nation

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Explanation of Tax Status for Tribal Trust Lands

The Sikani Nation operates under the federal framework of 25 CFR Part 151, which governs the process of placing land into trust. Trust lands are held by the United States in trust for the benefit of tribes, exempting them from state and local taxation. This tax-exempt status strengthens tribal sovereignty by ensuring that trust lands are governed solely by tribal regulations and federal oversight

.Additionally, the Indian Trust Asset Reform Act (ITARA) allows tribes to autonomously manage trust assets, including leasing, resource management, and dispute resolution, while maintaining federal protections asoutlined by the IRS (e.g., Revenue Ruling 57-523).

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SOVEREIGN Rights
 

SIKANI Nation

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